Zdanění osoby samostatně výdělečně činné z pozice zaměstnavatele

Abstract

The aim of the bachelor thesis titled "Taxation of Self-employed Person from Employer´s Position" is possible optimization of legal deductions of entrepreneurs as individuals also seen from the position of the employer. The work is divided into theoretical and practical part. The theoretical part includes definitions of basic concepts of the selected issues and the analysis of specific tax deductions of self-employed people and who may subsequently become the employer. In the practical part are specified possible optimizations that can reduce both the costs of self-employed people themselves, as well as costs connected with employees.